Tax Court May 1990 casesSheldon v. Comm'r of Internal RevenueLaPoint v. Comm'r of Internal RevenueMarks v. Comm'r of Internal Revenue (In re Estate of Marks)Coastal Petroleum Refiners, Inc. v. Comm'r of Internal RevenueDixson Int'l Serv. Corp. v. Comm'r of Internal RevenueNess v. Comm'r of Internal RevenueApplegate v. Comm'r of Internal RevenueEmershaw v. CommissionerDixson Int'l. Serv. Corp. v. Comm'r. of Internal RevenueEstate of Marks v. Commissioner of Internal RevenueWilder v. Comm'r of Internal Revenue (In re Estate of Simmons)Wind Energy Tech. Assocs. III v. Comm'r of Internal Revenue